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V2004-24 ·18 September 2024 ·consulta-vinculante Medium impact
Tax

VAT rectification due to price reductions in urbanisation works: procedure and applicable rate

A local council must refund excess funds to property owners following the approval of the final settlement for urbanisation costs. The Tax Agency has clarified how to rectify the VAT originally charged and which tax rate should be applied.

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2024-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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